Aset Lain-lain Other Current Assets

PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2017 dan 31 Desember 2016 serta untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2017 dan 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements June 30, 2017 and December 31, 2016 and for the Six-Month Periods Ended June 30, 2017 and 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 40 - 12. Utang Pajak 12. Taxes Payable 30 Juni 31 Desember June 30, December 31, 2017 2016 Pajak Pertambahan Nilai - 9.324.898.319 Value Added Tax Pajak Penghasilan: Income Taxes: Pasal 29 Catatan 28 Article 29 Note 28 Tahun 2017 1.150.670.445 - Year 2017 Tahun 2016 - 9.043.017.379 Year 2016 Pasal 26 35.395.288.650 275.038.865 Article 26 Pasal 23 11.009.169.469 543.810.006 Article 23 Pasal 4 ayat 2 3.422.946.471 3.567.849.826 Article 4 paragraph 2 Pasal 25 599.779.395 740.436.757 Article 25 Pasal 21 395.053.869 476.677.381 Article 21 Pajak Pembangunan I 510.883.591 388.920.806 Development Tax I Jumlah 52.483.791.890 24.360.649.339 Total Besarnya pajak yang terutang ditetapkan berdasarkan perhitungan pajak yang dilakukan sendiri oleh wajib pajak self-assessment. Berdasarkan Undang-undang No. 28 Tahun 2007 mengenai Perubahan Ketiga atas Ketentuan Umum dan Tata Cara Perpajakan, Kantor Pajak dapat melakukan pemeriksaan atas perhitungan pajak dalam jangka waktu lima 5 tahun setelah terutangnya pajak, dengan beberapa pengecualian, sebagaimana diatur dalam Undang-undang tersebut. The filed tax returns are based on the Group’s own calculation of tax liabilities self- assessment. Based on the Law No. 28 Year 2007, regarding the third amendment of the General Taxation Provisions and Procedures’ the time limit for the tax authorities to assess or amend taxes was reduced to five 5 years, subject to certain exceptions, in accordance with provisions of the Law. 13. Beban Akrual 13. Accrued Expenses 30 Juni 31 Desember June 30, December 31, 2017 2016 Komisi penjualan - 17.941.614.159 Sales commission Lain-lain 166.361.240 20.314.972 Others Jumlah 166.361.240 17.961.929.131 Total Lain-lain terdiri dari biaya operasional Grup yang masih harus dibayar. Others consist of accrual of certain operating expenses of the Group. 14. Uang Muka Penjualan 14. Sales Advances Akun ini terdiri dari penerimaan uang dari pelanggan atas pembelian real estat dengan rincian sebagai berikut: These represent cash received from customers for their purchases of real estate inventories with details as follows: 30 Juni 31 Desember June 30, December 31, 2017 2016 Uang muka penjualan: Sales advances: Industri 186.541.696.081 58.819.437.082 Industrial Komersial 61.884.497.780 64.607.258.090 Commercial Perumahan 43.192.349.088 39.574.738.656 Residences Jumlah 291.618.542.949 163.001.433.828 Total